Compagnie des Alpes // 2020 Universal Registration Document

4 STATEMENT OF NON-FINANCIAL PERFORMANCE Report by the independent third-party body on the consolidated statement of non-financial performance appearing in the management report

l we verified that the Statement presents the information provided for in II of Article R. 225-105 when it is relevant to the main risks and includes, where applicable, an explanation of the reasons for the absence of the information required under the second paragraph of III of Article L. 225-102-1; l we verified that the Statement presents the business model and a description the main risks linked to the business activity of all the entity and all entities included in the consolidation scope, including when it seems relevant and proportional, the risks created by its business relations, its products or services as well as the policies, actions and results, including the key performance indicators; l we consulted documentary sources and conducted interviews to: l assess the process for selecting and validating the main risks and the consistency of the results, including the key performance indicators used, with regard to the main risks and policies presented, and; l corroborate the qualitative information (actions and results) that we considered the most important presented in Appendix 1. For some risks (lack of trust on the part of stakeholders, non-resilient regional and tourism ecosystems) our work was carried out at the level of the consolidating entity, for the other risks, work was carried out at the level of the consolidating entity and in a selection of entities (1) ; l we verified that the Statement covers the consolidated scope, i.e. all the entities included in the consolidation scope in compliance with Article L. 233-16 with the limits specified in the Statement; l we took note of the internal control and risk management procedures implemented by the entity and assessed the collection process aimed at ensuring the completeness and fairness of the Information; l for the key performance indicators and other quantitative results that we considered the most important presented in Appendix 1, we implemented: l analytical procedures consisting in checking the proper consolidation of the data collected as well as the consistency of their changes, l detailed tests based on sampling, consisting in verifying the proper application of the definitions and procedures and in comparing the data with the documentary items. This work was carried out on a selection of contributing entities (1) and covers between 14% and 80% of the consolidated data selected for these tests; l we assessed the overall consistency of the Statement based on our knowledge of all the entities included in the scope of consolidation. We feel that the work we conducted using our professional judgement allows us to express a limited assurance conclusion; a higher level of assurance would have necessitated more extensive verification work. Means and resources Our work mobilised the skills of six people and was carried out between the months of September and December over a total working period of three weeks. We conducted around ten interviews with the people responsible for preparing the Statement, representing the Sustainable Development Department, the Communications Department and the Human Resources Department.

(1) Société de Téléphérique de Val-d’Isère, Bellewaerde, Parc du Futuroscope (key environmental performance indicators), Parc Astérix (key social performance indicators).

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Compagnie des Alpes I 2020 Universal registration document